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Pengaruh Digital Payment dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Pbb-P2 (Studi Kasus Desa Kebalen, Kecamatan Babelan)

  • Vina Zafira Damayanti1*
  • Suparno Suparno2
  • Eva Maria Sulastri3
1,2,3 University of Singaperbangsa Karawang image/svg+xml
* Corresponding Author: Vina Zafira Damayanti
Cover JEMSI Volume 12 Nomor 4 Agustus 2026

Abstract

This study aims to analyze the effect of digital payment and service quality on taxpayer compliance with Rural and Urban Land and Building Tax (PBB-P2) in Kebalen Village, Babelan District, Bekasi Regency. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 100 taxpayers selected using simple random sampling technique. The data analysis method used is multiple linear regression with the assistance of the SPSS program. The results show that digital payment partially has a positive and significant effect on PBB-P2 taxpayer compliance, while service quality partially does not have a significant effect on taxpayer compliance. Simultaneously, digital payment and service quality have a significant effect on PBB-P2 taxpayer compliance. These findings indicate that the ease of access to tax payments through digital systems can improve taxpayer compliance in fulfilling their tax obligations.

Keywords

Digital Payment PBB-P2 Service Quality Taxpayer Compliance

How to Cite

Citation Format
Damayanti, V. Z., Suparno, S., & Sulastri, E. M. (2026). Pengaruh Digital Payment dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Pbb-P2 (Studi Kasus Desa Kebalen, Kecamatan Babelan). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(4), 3876-3885. https://doi.org/10.35870/jemsi.v12i4.6852

References

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Author Biographies

Vina Zafira Damayanti, University of Singaperbangsa Karawang

Universitas Singaperbangsa Karawang, Akuntansi, Karawang, Indonesia.

Suparno Suparno, University of Singaperbangsa Karawang

Universitas Singaperbangsa Karawang, Akuntansi, Karawang, Indonesia.

Eva Maria Sulastri, University of Singaperbangsa Karawang

Universitas Singaperbangsa Karawang, Akuntansi, Karawang, Indonesia.

License

Copyright (c) 2026 Vina Zafira Damayanti, Suparno Suparno, Eva Maria Sulastri

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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